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- Title
Freibeträge bei Zusammentreffen mehrerer Nacherbschaften.
- Abstract
The article deals with various legal aspects related to inheritances and tax obligations. It discusses whether trade tax liability continues to exist when selling a company and whether capital gains from the sale are subject to trade tax. The Federal Fiscal Court (BFH) has eliminated potential contradictions in a decision and identified positive effects for taxpayers. Another topic is inheritance and gift tax, especially the tax-free allowances for multiple subsequent inheritances. The subsequent heir can submit an application to determine the tax-free allowance and tax class for the taxable assets.
- Subjects
INHERITANCE &; transfer tax; TESTATOR'S intent; GIFT taxes; TAXATION; CAPITAL gains; FEDERAL courts; HEIRS
- Publication
FinanzRundschau, 2022, Vol 104, Issue 16, p780
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041611